Upcoming Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans


The table below sets forth key filing and notice deadlines common to calendar year retirement and health and welfare plans through July. Please note that the deadlines will be different if your plan year is not the calendar year. For a look at the key filing and notice deadlines for the entire year, please see the March edition of the K&S Compensation and Benefits Insights.

June 30 (last day of 6th month following the plan year)

Excess Contributions

Deadline for employer to distribute eligible automatic contribution arrangement (EACA) excess contributions and earnings from the prior year to avoid 10% excise tax.

401(k) Plans That Are EACAs

July 1, 2012

Receipt of Fee Disclosures from Covered Service Providers

Deadline for covered service providers to provide certain fee information to responsible plan fiduciary.


Retirement Plans* *

July 28 (no later than  210 days  after the end of the plan year in which the change was effective)

Summary of Material Modifications

Deadline for plan administrator to distribute summary of  material modifications  reflecting any changes to the plan summary description arising from any plan amendments  adopted during prior year.


Retirement Plans

July 31  (within 210 days after the close of the plan year)


Form 5500

Deadline for plan administrator to file Form 5500 for prior year. This deadline is extended to September 15th if plan sponsor’s corporate tax return is extended, and is extended to October  15th if plan sponsor files Form 5558 for extension.


Generally required for all ERISA plans with 100 or more participants.

Retirement Plans
Health and Welfare Plans


July 31

(The last day of the 7th month of the following plan year)

Form   8955-SSA


Deadline for plan administrator to File Form 8955-SSA (replaced the Form SSA).


Note that Form 5058 may be used to obtain an extension.

Retirement Plans

* * Retirement Plans means all employee pension benefit plans as defined in ERISA §3(2).

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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